DETIMMO: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DETIMMO
Largest movements
- Tangible fixed assets -€12,198
down €12,198 (-20.0%), from €60,850 to €48,652
of which Land and buildings: -€10,248
- Receivables within one year -€9,624
down €9,624 (-49.3%), from €19,522 to €9,898
- Cash +€5,326
up €5,326 (+10.1%), from €52,972 to €58,298
mainly Depreciation (+€13,720) and Receivables within one year (+€9,624)
- Profit (loss) carried forward -€10,838
down €10,838 (-24.9%), from -€43,467 to -€54,305
- Gross operating margin +€2,758
up €2,758 (+54.1%), from -€5,099 to -€2,341
- Other operating charges -€2,185
down €2,185 (-49.0%), from €4,460 to €2,275
- Financial charges -€979
down €979 (-42.2%), from €2,323 to €1,343
- Financial income +€403
up €403 (+4.8%), from €8,439 to €8,842
- Depreciation -€211
down €211 (-1.5%), from €13,931 to €13,720
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €505,578 | €495,012 | -€10,566 | -2.1% |
| Fixed assets | 21/28 | €60,850 | €48,652 | -€12,198 | -20.0% |
| Tangible fixed assets | 22/27 | €60,850 | €48,652 | -€12,198 | -20.0% |
| Land and buildings | 22 | €56,769 | €46,521 | -€10,248 | -18.1% |
| Furniture and vehicles | 24 | €4,081 | €2,131 | -€1,950 | -47.8% |
| Current assets | 29/58 | €444,728 | €446,360 | +€1,632 | +0.4% |
| Amounts receivable within one year | 40/41 | €19,522 | €9,898 | -€9,624 | -49.3% |
| Other amounts receivable | 41 | €19,522 | €9,898 | -€9,624 | -49.3% |
| Current investments | 50/53 | €372,234 | €377,234 | +€5,000 | +1.3% |
| Cash at bank and in hand | 54/58 | €52,972 | €58,298 | +€5,326 | +10.1% |
| Deferred charges and accrued income | 490/1 | - | €930 | +€930 | |
| Total equity and liabilities | 10/49 | €505,578 | €495,012 | -€10,566 | -2.1% |
| Equity | 10/15 | €504,400 | €493,562 | -€10,838 | -2.1% |
| Contributions | 10/11 | €102,789 | €102,789 | = | 0.0% |
| Reserves | 13 | €445,079 | €445,079 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,279 | €10,279 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,279 | €10,279 | = | 0.0% |
| Distributable reserves | 133 | €434,800 | €434,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,467 | -€54,305 | -€10,838 | -24.9% |
| Amounts payable | 17/49 | €1,177 | €1,450 | +€272 | +23.1% |
| Amounts payable within one year | 42/48 | €1,177 | €1,450 | +€272 | +23.1% |
| Trade debts | 44 | €1,177 | €1,450 | +€272 | +23.1% |
| Suppliers | 440/4 | €1,177 | €1,450 | +€272 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,931 | €13,720 | -€211 | -1.5% |
| Other operating charges | 640/8 | €4,460 | €2,275 | -€2,185 | -49.0% |
| Gross operating margin | 9900 | -€5,099 | -€2,341 | +€2,758 | +54.1% |
| Operating profit (loss) | 9901 | -€23,490 | -€18,336 | +€5,153 | +21.9% |
| Financial income | 75/76B | €8,439 | €8,842 | +€403 | +4.8% |
| Recurring financial income | 75 | €8,439 | €8,842 | +€403 | +4.8% |
| Financial charges | 65/66B | €2,323 | €1,343 | -€979 | -42.2% |
| Recurring financial charges | 65 | €2,323 | €1,343 | -€979 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,374 | -€10,838 | +€6,536 | +37.6% |
| Profit (loss) for the period | 9904 | -€17,374 | -€10,838 | +€6,536 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,374 | -€10,838 | +€6,536 | +37.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.